Concept-wise Practice

outstanding MCQ Questions for Class 12

outstanding se related questions ko ek jagah revise karein. Har question me bilingual content, answer feedback aur explanation available hai.

Practice Questions

9 questions tagged with outstanding.

Question 1/9 Easy Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 47

यदि साझेदार को कमीशन देना बाकी है तो विघटन पर उसके पूंजी खाते में क्या होगा?

If commission is outstanding payable to a partner, what happens in his capital account on dissolution?

Explanation opens after your attempt
Correct Answer

A. जमा होगाIt will be credited

Step 1

Concept

Commission is receivable by the partner, so it is credited to capital account. Recognizing payable income is important.

Step 2

Why this answer is correct

The correct answer is A. जमा होगा / It will be credited. Commission is receivable by the partner, so it is credited to capital account. Recognizing payable income is important.

Step 3

Exam Tip

कमीशन साझेदार की प्राप्ति है इसलिए पूंजी खाते में जमा किया जाता है। देय आय को पहचानना जरूरी है।

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Question 2/9 Easy Accountancy Dissolution of a Partnership Firm Partner Accounts Class 12 Level 46

विघटन पर साझेदार को देय वेतन का बकाया उसके पूंजी खाते में कैसे लिखा जाएगा?

On dissolution, how will outstanding salary payable to a partner be recorded in his capital account?

Explanation opens after your attempt
Correct Answer

A. जमा पक्ष मेंOn credit side

Step 1

Concept

Salary payable to a partner is his receivable, so capital account is credited. Identify such dues before final settlement.

Step 2

Why this answer is correct

The correct answer is A. जमा पक्ष में / On credit side. Salary payable to a partner is his receivable, so capital account is credited. Identify such dues before final settlement.

Step 3

Exam Tip

साझेदार को देय वेतन उसकी प्राप्ति है इसलिए पूंजी खाता जमा होगा। बकाया लाभ के निपटान से पहले पहचानें।

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Question 3/9 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹90000 ऋण में 7 माह बाद ₹20000 मूलधन चुकाया गया। अगले 5 माह के लिए ब्याज किस राशि पर लगेगा?

In a ₹90000 loan ₹20000 principal is paid after 7 months. On what amount will interest be charged for next 5 months?

Explanation opens after your attempt
Correct Answer

A. ₹70000

Step 1

Concept

After principal payment of ₹20000 the outstanding balance becomes ₹70000. Interest for next 5 months is charged on this balance.

Step 2

Why this answer is correct

The correct answer is A. ₹70000. After principal payment of ₹20000 the outstanding balance becomes ₹70000. Interest for next 5 months is charged on this balance.

Step 3

Exam Tip

₹20000 मूलधन भुगतान के बाद बकाया ₹70000 रह जाता है। अगले 5 माह का ब्याज इसी बकाया पर लगेगा।

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Question 4/9 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 36

₹200000 ऋण में 5 माह बाद ₹50000 मूलधन चुकाया गया। अगले 7 माह के लिए ब्याज किस राशि पर लगेगा?

In a ₹200000 loan ₹50000 principal is paid after 5 months. On what amount will interest be charged for next 7 months?

Explanation opens after your attempt
Correct Answer

A. ₹150000

Step 1

Concept

After principal payment of ₹50000 the outstanding balance becomes ₹150000. Interest for next 7 months is charged on this amount.

Step 2

Why this answer is correct

The correct answer is A. ₹150000. After principal payment of ₹50000 the outstanding balance becomes ₹150000. Interest for next 7 months is charged on this amount.

Step 3

Exam Tip

₹50000 मूलधन भुगतान के बाद बकाया ₹150000 रह जाता है। अगले 7 माह का ब्याज इसी पर लगेगा।

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Question 5/9 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹180000 ऋण में 2 माह बाद ₹60000 मूलधन चुकाया गया। अगले 10 माह के लिए ब्याज किस राशि पर लगेगा?

In ₹180000 loan ₹60000 principal is paid after 2 months. On what amount will interest be charged for next 10 months?

Explanation opens after your attempt
Correct Answer

A. ₹120000

Step 1

Concept

After principal payment of ₹60000 outstanding balance is ₹120000. Interest for next 10 months is charged on this outstanding amount.

Step 2

Why this answer is correct

The correct answer is A. ₹120000. After principal payment of ₹60000 outstanding balance is ₹120000. Interest for next 10 months is charged on this outstanding amount.

Step 3

Exam Tip

₹60000 मूलधन भुगतान के बाद बकाया ₹120000 है। अगले 10 माह ब्याज इसी बकाया राशि पर लगेगा।

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Question 6/9 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

₹160000 ऋण में 4 माह बाद ₹40000 मूलधन चुकाया गया। अगले 8 माह के लिए ब्याज किस राशि पर लगेगा?

In a ₹160000 loan ₹40000 principal is paid after 4 months. On what amount will interest be charged for next 8 months?

Explanation opens after your attempt
Correct Answer

A. ₹120000

Step 1

Concept

After principal payment the outstanding loan becomes ₹120000. Interest for next 8 months is charged on this amount.

Step 2

Why this answer is correct

The correct answer is A. ₹120000. After principal payment the outstanding loan becomes ₹120000. Interest for next 8 months is charged on this amount.

Step 3

Exam Tip

मूलधन भुगतान के बाद बकाया ऋण ₹120000 रह जाता है। अगले 8 माह का ब्याज इसी पर लगेगा।

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Question 7/9 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 35

यदि ब्याज दर और किस्त की तारीख दी हो तो ब्याज किस आधार पर निकाला जाता है?

If interest rate and installment date are given on what basis is interest calculated?

Explanation opens after your attempt
Correct Answer

A. समय के अनुसार बकाया ऋण परOn outstanding loan according to time

Step 1

Concept

Interest is always based on outstanding loan and time period. After an installment the outstanding balance changes.

Step 2

Why this answer is correct

The correct answer is A. समय के अनुसार बकाया ऋण पर / On outstanding loan according to time. Interest is always based on outstanding loan and time period. After an installment the outstanding balance changes.

Step 3

Exam Tip

ब्याज हमेशा बकाया ऋण और समय अवधि पर आधारित होता है। किस्त के बाद बकाया राशि बदल जाती है।

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Question 8/9 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹120000 ऋण में 3 माह बाद ₹30000 मूलधन चुकाया गया। अगले 9 माह के लिए ब्याज किस बकाया राशि पर लगेगा?

In a ₹120000 loan ₹30000 principal is paid after 3 months. On what outstanding amount will interest be charged for next 9 months?

Explanation opens after your attempt
Correct Answer

A. ₹90000

Step 1

Concept

After principal payment of ₹30000 outstanding balance becomes ₹90000. Interest for next 9 months is charged on this amount.

Step 2

Why this answer is correct

The correct answer is A. ₹90000. After principal payment of ₹30000 outstanding balance becomes ₹90000. Interest for next 9 months is charged on this amount.

Step 3

Exam Tip

₹30000 मूलधन भुगतान के बाद बकाया ₹90000 रह जाता है। अगले 9 माह के लिए ब्याज इसी पर लगेगा।

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Question 9/9 Medium Accountancy Reconstitution - Retirement or Death of a Partner Partner's Loan Account Class 12 Level 34

₹100000 ऋण पर छह माह बाद ₹40000 मूलधन भुगतान के बाद अगले छह माह के लिए ब्याज किस राशि पर लगेगा?

On a loan of ₹100000 after principal payment of ₹40000 after six months on what amount will interest be charged for next six months?

Explanation opens after your attempt
Correct Answer

A. ₹60000

Step 1

Concept

After principal payment of ₹40000 the outstanding loan is ₹60000. Interest for the next period will be charged on this balance.

Step 2

Why this answer is correct

The correct answer is A. ₹60000. After principal payment of ₹40000 the outstanding loan is ₹60000. Interest for the next period will be charged on this balance.

Step 3

Exam Tip

₹40000 मूलधन भुगतान के बाद बकाया ऋण ₹60000 रहता है। अगले समय का ब्याज इसी बकाया पर लगेगा।

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